To
All Social Enterprises
All Donors
This is to inform all Social Enterprises and Donors that the Central Board of Direct Taxes (CBDT), vide its letter dated April 10, 2024, has clarified that donations made to eligible Not-for-Profit Organizations (NPOs) through the Social Stock Exchange (SSE) shall qualify for deduction under Section 80G of the Income-tax Act, 1961, subject to fulfillment of applicable conditions.
A copy of the CBDT Circular is enclosed for your reference.
All concerned stakeholders are advised to take note of the above and ensure compliance.
For BSE Limited
Hardik Bhuta
Assistant Vice President
December 16, 2025 |